https://www.taxtmi.com/caselaws?id=157045 Under the Kerala General Sales Tax Rules, a demand in Form No. 14D could be issued only where the dealer had admitted tax due in the monthly return; if no liability was admitted, Rule 21(10) could not be used to raise a demand and the authority had to proceed by provisional assessment under Rule 21(9). The article also states that retrospective levy of turnover tax is not unconstitutional merely because it operates retrospectively; it becomes invalid only if a constitutional limitation, including a fundamental right, is shown to be breached. On the stated reasoning, demand notices based on Form No. 14D were quashed, while the challenge to retrospectivity failed. en-us Fri, 12 Mar 1993 00:00:00 +0530 Fri, 27 Sep 2013 18:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157045 Under the Kerala General Sales Tax Rules, a demand in Form No. 14D could be issued only where the dealer had admitted tax due in the monthly return; if no liability was admitted, Rule 21(10) could not be used to raise a demand and the authority had to proceed by provisional assessment under Rule 21(9). The article also states that retrospective levy of turnover tax is not unconstitutional merely because it operates retrospectively; it becomes invalid only if a constitutional limitation, including a fundamental right, is shown to be breached. On the stated reasoning, demand notices based on Form No. 14D were quashed, while the challenge to retrospectivity failed. Case-Laws VAT and Sales Tax Fri, 12 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157045